If I understand correctly, you have some <li> tags in list.html.erb that are reported as issues. But the issues are false positives because the <li> tags are at the root level in the list.html.erb file, and the list.html.erb file is correctly included in another file inside <ul> tags. Could you confirm?
thank you for sharing this with us. This is indeed a false positive.
We have a ticket to track and solve this kind of problem with this rule: [SONARHTML-159] - Jira . We’ll try to get this into the next version to be released.